Madras HC sets aside GST demand & remands for reconsideration

Erode Medical Centre Vs State Tax Officer-2 (Madras High Court) In a recent legal development, the Madras High Court addressed a contentious issue concerning GST liability on a rent-free canteen facility at Erode Medical Centre. The petitioner challenged an order dated 27.03.2024, alleging lack of proper application of mind by the authorities. The crux of the petitioner’s argument was centered around two main points. Firstly, it was contended that the assessment order erroneously alleged non-payment of tax on the sale of medicines, despite the medicines being sold by separate entities—...